2022 (8) TMI 1281

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....e Respondent(s) No. 2,5,6 : Mr. Trupesh Kathiriya, Assistant Government Pleader For the Respondent(s) No. 1,3,4 : Mr Utkarsh R Sharma ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Anand Nainawati for the petitioner, learned advocate Mr. Utkarsh Sharma for the Union of India and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respond....

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....INR 20,70,823/- in the petitioner's electronic credit ledger and/or GSTR-3B and/or GSTR 2, as the case may be, and allow the petitioner to utilise the same for payment of GST for future supplies, (iii) to direct the respondents to allow the petitioners to upload the fresh FORM GST TRAN-1 electronically on GST portal or allow the petitioner to submit the fresh FORM GST TRAN-1 manually as t....

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....AN-1 on the portal but the portal did not allow the petitionersto submit the revised TRAN-1 after 27.12.2018. The petitioner addressed E-mail letters stating that they had submitted From GST TRAN-1 but were not able to file the same due to portal snag. Despite correspondence in this regard, the respondents failed to respond which let the petitioner to file the present petition seeking the prayers ....

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....grieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. 4. ....